https://www.taxtmi.com/caselaws?id=350728 The Tribunal remanded the case back to the Commissioner (Appeals) for reevaluation, emphasizing the need to consider ownership and sale conditions to determine the eligibility of Cenvat credit on outward transportation for domestic clearances. The Tribunal highlighted the importance of adhering to Circular No.97/8/2007-ST, which allows credit up to the buyer's premises for sales on FOR basis, and considered previous judgments supporting credit eligibility under specific conditions. The Tribunal set aside the disallowance of credit and stressed the necessity of a thorough examination of evidence to determine credit eligibility in accordance with legal provisions and circulars. en-us Wed, 08 Nov 2017 00:00:00 +0530 Wed, 31 Jan 2018 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350728 The Tribunal remanded the case back to the Commissioner (Appeals) for reevaluation, emphasizing the need to consider ownership and sale conditions to determine the eligibility of Cenvat credit on outward transportation for domestic clearances. The Tribunal highlighted the importance of adhering to Circular No.97/8/2007-ST, which allows credit up to the buyer's premises for sales on FOR basis, and considered previous judgments supporting credit eligibility under specific conditions. The Tribunal set aside the disallowance of credit and stressed the necessity of a thorough examination of evidence to determine credit eligibility in accordance with legal provisions and circulars. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350728